[Adopted 1-16-2003 by L.L. No. 2-2003]
[Amended 2-16-2023 by L.L. No. 3-2023]
Pursuant to the provisions of § 466-c of the Real
Property Tax Law of the State of New York, as amended, the Town Board
of the Town of Southeast hereby declares that, for assessment rolls
prepared on the basis of a taxable status date occurring on or after
January 1, 2003, the real property owned by one or more persons who
are enrolled volunteer members of an incorporated volunteer fire company,
fire department or incorporated voluntary ambulance service, or real
property owned by a husband and wife, one of whom is an eligible volunteer
member of an incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service, shall be exempt from
taxation to the extent of 10% of the assessed value of such property
for Town, special district or county purposes, exclusive of special
assessment.
All of the provisions, conditions and requirements
of § 466-c of the Real Property Tax Law and amendments thereto
shall apply to the application for the granting of such an exemption
on the assessment rolls of the Town. Notwithstanding the foregoing,
to be eligible, a person seeking an exemption pursuant to this article
must file an application for such in the office of the Town Assessor
on or before the first day of March in each year for which an exemption
is sought. Such exemption shall not be granted to an enrolled member
of an incorporated volunteer fire company, fire department or incorporated
volunteer ambulance service unless:
A.
The applicant resides in the Town of Southeast and
the incorporated volunteer fire company or fire department or incorporated
voluntary ambulance service provides services to the Town;
B.
The property is the primary residence of the applicant;
C.
The property is used exclusively for residential purposes;
provided, however, that in the event any portion of such property
is not used exclusively for the applicant's residence but is used
for other purposes, such portion shall be subject to taxation, and
the remaining portion only shall be entitled to the exemption provided
by this article; and
D.
The applicant has been certified, in writing, on a
form to be provided by the Town Assessor, by the incorporated volunteer
fire company or fire department as an enrolled member of such incorporated
volunteer fire company or fire department for at least two years,
or the applicant has been certified by the incorporated voluntary
ambulance service as an enrolled member of such incorporated voluntary
ambulance service for at least two years.
[Amended 2-16-2023 by L.L. No. 3-2023]
Any enrolled member of an incorporated volunteer
fire company, fire department or incorporated voluntary ambulance
service who accrues more than 20 years of active service and is so
certified by the incorporated volunteer fire company, fire department
or incorporated voluntary ambulance service shall be granted the ten-percent
exemption as authorized by this chapter for the remainder of his or
her life as long as his or her primary residence is located in the
Town of Southeast.
Application for such exemption shall be filed
with the Town Assessor on or before the taxable status date on a form
as prescribed by the State Board of Equalization and Assessment.
